PART 3REPORTING FUNDS AND THE TREATMENT OF PARTICIPANTS IN REPORTING FUNDS
CHAPTER 7REPORTS TO PARTICIPANTS
F1Contents of reports to participants: transparent reporting funds92D
In the case of transparent reporting funds, the report to participants for a reporting period must—
a
contain sufficient information to enable those participants to meet their tax obligations in the United Kingdom with respect to their interests in the fund, and
b
include a statement whether or not the fund remains a reporting fund at the date the fund makes the report available.